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Ostensibly, the F40 wis no conceivit as the successor tae the 288 GTO an designed tae compete wi vehicles sic as the Porsche 959 an Lamborghini Countach; for Ferrari management, the vehicle wis a major statement piece. Ower a period o several years prior tae the F40's conception, the company's dominance in racin haed waned significantly, an even in Formula Ane, an arena thay haed ance dominatit, victories haed acome sparse. Enzo Ferrari haed recently turned 90 years auld, an wis keenly aware that time wis no on his side. He wantit his new sports caur tae serve as his feenal statement-maker, a vehicle encompassin the best in track-developed technology an capable o bein a showcase for what the Ferrari ingineers wur capable o creatin. The company's upcomin 40t anniversar providit juist the richt occasion for the car tae debut.

As he haed predictit it wad be, the F40 wis the last caur tae be commissioned bi Enzo afore his daith.

As early as 1984, the Maranello factory haed begun development o an evolution model o the 288 GTO intendit tae compete against the 959 in FIA Group B. Housomeivver, when the FIA brought an end tae the Group B category for the 1986 saison, Enzo wis left wi five 288 GTO Evoluzione development caurs, an nae series in which tae campaign them. Enzo's desire tae leave a legacy in his final supercaur alloued the Evoluzione program tae be further developed tae produce a caur exclusively for road uise.

The F40 wis designed wi aerodynamics in mynd, an is vera muckle a creation o its time. For speed the caur relied mair on its shape than its pouer. Frontal aurie wis reduced, an airflow greatly smoothed, but stability rather than terminal velocity wis a primary concern. Sae too wis coolin as the forced induction ingine generatit a great deal o heat. In consequence, the caur wis somewha lik an open-wheel racin caur wi a body. It haed a partial unnertray tae smooth airflow beneath the radiator, front section, an the cabin, an a seicont ane wi diffusers ahint the motor, but the ingine bay wis no sealed. Nanetheless, the F40 haed an impressively law Cd o 0.34 wi lift controlled bi its spoilers an wing.

Awtho the F40 wad no return tae IMSA for the follaein saison, it wad later be a popular choice bi privateers tae compete in numerous domestic GT series includin JGTC. In 1994, the caur made its debut in internaitional competitions, wi ane caurs campaigned in the BPR Global GT Series bi Strandell, winnin at the 4 Hours of Vallelunga. In 1995, the nummer o F40s climbed tae fower, developed independently bi Pilot-Aldix Racing (F40 LM) an Strandell (F40 GTE, racin unner the Ferrari Club Italia banner), winnin the 4 Hours of Anderstorp. Nae langer competitive against the McLaren F1 GTR, the Ferrari F40 returned for anither year in 1996, managin tae repeat the previous year's Anderstorp win, an frae then on it wis nae langer seen in GT racin.